In order to understand the accounting work of the company, I made an investigation and study on strengthening the internal control of Chongqing Fanjiasen Forestry Development Co., Ltd. in 20xx 17 10/May 3 15, and found out the problems existing in the internal control of the company by using the key investigation method, and then thought and analyzed the problems existing in the internal control of the company.
Chongqing Fanjiasen and Forestry Development Co., Ltd. was established in 20xx 65438+1October 14, mainly engaged in the processing and sales of bamboo. Its address is located at Building 7, Tianlin Scenic Area, No.388 Xinnan Road, Yubei District, Chongqing 16- 1, with a registered capital of 1 10,000 and 20 employees, including personnel administration department and finance department. The company's aim is to build a Pan-Jia brand and sincerely repay the society. The company's business goal is to build a big forestry, integrate resources and operate on a large scale. The spirit of the company is innovation: abandon the old ideas of sticking to the rules and not afraid of breaking the rules, dare to innovate and handle business with creative thinking; Pragmatic: everything starts from the people-oriented thought, and we advocate concept optimization, but it needs to be combined with demand, and blind obedience and excessive fantasy cannot be reflected in practice; Integrity: Advocating integrity management, integrity work and integrity treatment, integrity concept today and integrity brand tomorrow; Responsibility: corporate responsibility, social responsibility, post responsibility, let the sense of responsibility penetrate into every corner of the enterprise and every consciousness of employees, and establish a career and establish a person with responsibility. The core values of the company are the sense of responsibility: no impatience, courtesy and a basic sense of responsibility; Career: personal growth and enterprise development are the same, and industrial growth and career cultivation are in the same strain; Creativity: the right people are put in the right position, the right ideas are used in the right products, and the right "fantasy" is used in the right innovation.
First, Chongqing Fanjiasen Forestry Development Co., Ltd. needs to strengthen internal control.
(A) to ensure the quality of accounting information.
1, internal control is to formulate and implement business processing procedures and scientifically divide responsibilities, so that accounting information can be generated under the condition of mutual restraint, thus effectively preventing errors and disadvantages and ensuring the correctness and reliability of accounting information. It can make us know our main position in the work, so as to finish the related work faster.
2, through the establishment of perfect systems and procedures to prevent mistakes and fraud, improve management efficiency. At present, the company does not have a perfect and effective internal control system, which leads to problems in accounting information transmission due to mutual disconnection, resulting in accounting information distortion. Therefore, a scientific and perfect accounting internal control system is the basis for ensuring timely and reliable accounting information for the company's work.
(B) the key to financial management according to law
1. In order to promote the construction of the company's accounting internal control system, strengthen the internal accounting supervision of units, strengthen the internal self-restraint mechanism, and improve the quality of accounting information, the Accounting Law clearly stipulates that "all units shall establish and improve the internal accounting control system of their own units".
2. Accounting law is the guarantee for deepening accounting reform and promoting the healthy development of market economy. Moreover, the accounting internal control system can ensure the state's macro control over all units. A series of financial disciplines and regulations formulated by the state require all units to implement them by formulating internal accounting control systems, and all units can achieve self-restraint by implementing internal accounting control systems.
Second, the reason analysis
(A) the awareness of internal control is relatively weak, especially "the awareness of internal control of the top leaders is weak"
Awareness of internal control is an important content in the internal control environment, and a good awareness of internal control is an important guarantee to ensure the perfection and implementation of the internal control system. Nowadays, in order to save resources, many units require a person to do many things. After understanding, I found that before I entered this company, only one person handled the work related to things. Cheating often occurs in the work, which leads to all kinds of bad behaviors of employees' corruption.
(2) The asset management and control system needs to be strengthened.
The financial department usually only plays the role of "accountant", and has no understanding of the business context, decision-making, implementation process and results of important matters of the unit, but there is still a lack of relevant internal control system for the use of assets. Not clear about the use of funds. Accountants only register in the books when the business happens. After centralized accounting of products is implemented, the phenomenon of "two skins" becomes more serious when the accounting center is in charge of accounts and the unit is in charge.
(C) The basic work of financial accounting is relatively weak, and the financial management system is not perfect.
Effective management control needs a solid foundation, including system construction and personnel quality. However, the basic work of financial accounting is still weak and needs to be further strengthened. So far, our unit has not formulated its own internal financial management system. The operation and management measures of many financial matters are just routine and there is no corresponding written system guarantee. No one can tell what to do, and the management is arbitrary. Although some units have internal financial management systems, they are far from perfect.
(D) The internal control method system is imperfect and the business process is unreasonable.
Business process and control method system are the core links of internal control, and their rationality and effectiveness directly determine whether the control purpose can be realized. At present, the company's internal financial accounting control method system is not perfect, mainly manifested in: there are many problems in post setting, and unreasonable part-time jobs are more common. In practical work, due to limited staffing and insufficient manpower, many units have unreasonable and illegal part-time jobs, and incompatible posts cannot be legally and reasonably separated.
3. Opinions on further strengthening the cash management of Chongqing Fanjiasen Forestry Development Co., Ltd.
(A) to strengthen the conscious control of the person in charge of the unit.
The success or failure of internal control depends on the control consciousness and behavior of the staff, and the consciousness and behavior of the person in charge of the unit is the key. Sometimes, the internal control itself has limitations, mainly because the unit leaders control at will, or the internal control system is not strictly implemented, which increases the factor of "rule by man". Therefore, it is particularly important to improve the consciousness of the person in charge of the unit to consciously implement the internal control system.
(B) improve internal control
Clarify the responsibilities, rights and obligations of relevant personnel, take measures to limit the contact of all kinds of property and materials, strictly limit the direct contact of unauthorized personnel with assets, make regular inventory of all kinds of property and materials, and check the inventory results with accounting records. If there is any discrepancy, analyze the reasons, find out the responsibilities and improve the management system. It is necessary to urge the creditor's rights and debts to be cleared up in time to avoid and reduce asset losses, and the bad debt losses should be written off after being submitted for approval according to the prescribed procedures.
(3) Strengthen the basic accounting work and strengthen the control role of the accounting system.
Weak basic accounting work seriously restricts the construction of internal control system and the implementation effect of budget. Therefore, in order to improve the level of internal control and consolidate the foundation of fiscal "throttling", we must also pay attention to improving the basic work of accounting and strengthen the control role of accounting system. There is a comprehensive inspection system for basic accounting work, and a corresponding reward and punishment system is established.
(four) to establish and improve the internal control system of administrative institutions.
Two lines of revenue and expenditure management, departmental budget, government procurement, centralized accounting, treasury single account system, etc. , should establish an internal control system suitable for their own characteristics. If the company meets the above conditions at the same time, it shall establish and improve the internal audit system. This control is very important and necessary. Whether the economic activities and management system within the unit are reasonable, compliant and effective can be effectively solved by the internal audit institutions, which can also play a certain role in correcting fraud and promoting the construction of a clean government.
After nearly five months of work, I realized that I had many shortcomings and unknowns in my work. But it also taught me a lot. I have always felt that when there is no job, work is so simple. I didn't understand until I really worked this time. In fact, many things are not as simple as I thought! This job is so different from my original part-time job, as they say, you won't understand until you experience it. Only after experience can we understand more truth, just like many things, we can only cherish them if we really lose them! Now I feel like this. Although there are many unsatisfactory places in my work, what I know and know is nothing compared with these! In the future, I will work harder on persistence. Nothing can be done well without persistence. Persistence is another kind of exercise for yourself, and only those who persist can succeed. People who give up halfway will never be on the other side of success!
Although I learned a lot about accounting at school, I still have a lot of things that I can't apply to my practical work. At work, it's like learning from scratch, and I don't know how to deal with many problems! Through the guidance and help of different people at work, through my own slow exploration and efforts, I gradually understand how to do this job better. We need to apply the relevant professional knowledge learned in school to our work through continuous efforts and serious research, and we should think more about how to do everything. We need to be very careful, earnest and careful in our work, especially in the process of issuing invoices. Although accounting work often makes people feel bored, I feel very happy for myself as long as I do one thing well! That's what people say: a little sense of accomplishment will make you feel satisfied, but when you do something wrong, you will be very lost and sad. In other words, if you make mistakes, you should know how to correct them, so that you can make progress!
Getting along with people is really important. I didn't know anything when I first entered the company. Through the help and guidance of my colleagues, I gradually began to understand the relevant processing flow and related product knowledge. While trying to get along with customers, they were also very friendly and considerate. If you can't be sincere and friendly to the people around you, they won't treat you with the same heart, which will make you unable to cooperate well with your colleagues at work. Work is also very tired, and work efficiency can't be improved! This makes us waste a lot of time, and no one can help you with any questions you don't understand. We do a lot of things more to show the strength of the team, and the strength of one person is limited. No matter how good your ability is, you need people's help. Kōnosuke Matsushita said: Everyone has different wisdom and unlimited potential. When everyone knows it and makes joint efforts to develop it, it will bring prosperity to society!
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